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According to this concept, "Management is universal". Management is universal in the sense that it is applicable anywhere whether social, religious or business and industrial. The followers of this concept are Henry Fayol, Lawrence A. Appley, F.W. Taylor, Theo Haimann etc. According to-

I. Henry Fayol, "Management is an universal activity which is equally applicable in all types of organization whether social, religious or business and industrial".

II. Megginson, "Management is management, whether it is in Lisbon, or in London or in Los Angeles."

III.Theo Haimann, "Management principles are universal. It may be applied to any kind of enterprises, where the human efforts are coordinated."

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